So I believe it was optional for my 23 ESh Luxury, but I didn't have a choice when I bought it (couldnt wait, etc). I just noticed that the new 2024 ESh does not have the option. It's only available on the 350 UL version (and optional on Luxury version). What gives? There's no way this option would be limited somehow by being on a hybrid car. I was just thinking to myself how much I would have liked to have this option.

 

I noticed that the pano view camera wasn't listed as an option on the spreadsheet, but it is on the build page under technology.
https://www.lexus.com/models/ES-hybrid

 

I think the FEATURES spreadsheet is erroneous on the availability of the "Intuitive Parking Assist with Auto Braking and Rear Pedestrian Detection, and Panoramic View Monitor" feature for the most of the 2024 300h model types. If you look in the OPTIONS tab you'll find:
which indicates the same option availability for the 2024 model types as existed for the 2023s.

What remains is confirmation that the feature is still standard for the ES 300h Ultra Luxury. As you indicate, if you go through the "BUILD YOUR ESh" steps for a 2024 ES 300h ULTRA LUXURY the end summary page will show under "STANDARD FEATURES" "TECHNOLOGY":